Paying higher SDLT if the value of your second property is less than £40,000

[RobKor]

Me and my ex-wife agreed informally (out of court) that I would take our savings and she would keep the apartment. We divorced five years ago. However, my ex-wife has not yet removed my name from the property deed. We also still have a joint mortgage, which she is slowly repaying. The apartment is now worth £125,000 but I changed my ownership from joint tenants to tenants in common and set my share at 10%, so my share is £12,500. I am buying now a property for myself. Do I have to pay higher SLDT? I found this on the government website:

"You must pay the higher Stamp Duty Land Tax (SDLT) rates when you buy a residential property (or a part of one) for £40,000 or more, if all the following apply:
- it will not be the only residential property worth £40,000 or more that you own (or part own) anywhere in the world
- you have not sold or given away your previous main home
- no one else has a lease on it that has more than 21 years left to run "

All three conditions must be met, but in my case the first condition would not be met, so according to this text, I would not have to pay the higher SDLT.

[RobKor]

I forgot to add that my solicitor said I had to pay higher SDLT.

[AGoodman]

Para 3(4)(b) Sch 4ZA Finance Act 2003 - https://www.legislation.gov.uk/ukpga/2003/14/schedule/4ZA

Your solicitor needs to explain why they think the additional rate applies despite it apparently not satisfying Condition C - that the other property interest is worth more than £40k.

[RobKor]

Update: I contacted HMRC about this and explained my situation. They said I didn't have to pay the higher SDLT because my share was less than £40,000. When I asked the solicitor "Can you explain why you think the additional rate applies", she replied: "Unfortunately, we will be unable to act in this matter, due to a conflict of interest." Could someone explain what's going on?